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Proposal for exit tax on certain capital assets when moving abroad

The Swedish Tax Agency recently presented a proposal to the Ministry of Finance on an exit tax on individuals moving abroad implying that ...

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Swedish tax regulations in conflict with EU law

In a recent decision, the Supreme Administrative Court (HFD) determined that a Swedish private person receiving dividends from a non-listed ...

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Marginal part-time work as employee in another country does not impact a self-employed person’s affiliation to his or her social security benefit scheme

The EU Court has determined that marginal part-time work activities executed in the form of employment in another country by a ...

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Board fees are to be taxed as income from services – new transition period, according to the Swedish Tax Agency

We have previously reported on a decision by the Supreme Administrative Court (HFD), dated 20 June 2017, in which it was determined that ...

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Proposal that preliminary tax at source be included on all invoices for services provided where there is no “F-tax card“

In June, the Swedish Tax Agency presented a memorandum with a proposal for the introduction of the term “economic employer” into Swedish ...

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Proposal requiring employees from abroad to personally visit the Swedish Tax Agency on the basis of certain conditions

In June, the Tax Agency presented a memorandum with a proposal to introduce the term “economic employer” into Swedish tax legislation. The ...

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Tax proposals in the autumn budget for 2018 – a summary

Last week, the Government presented its autumn budget to the Swedish Parliament. Below is a summary of the most important proposals within ...

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A new Government proposal will make it easier to transfer your pension

Many people feel that controlling their pension savings after a couple of years of work is a real challenge as their pension benefits are ...

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Mikael Carlén wishes you a nice summer!

During the spring, a large number of tax proposals were presented and discussed. The 3:12 Committee’s proposal was presented in March and ...

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The Government proceeds with changed rules for taxation of employee stock options

In an article in Dagens industri, June 29, Mikael Damberg and Per Bolund presented the Government’s views as regards its proposal for new ...

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Almedalen 2017 – a brief summary

Now, Almedalen week is over for this year, and amongst the topics discussed was the real estate packaging proposal and how it will impact ...

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Board fees to be taxed as income from services – but this does not apply to Board assignments established prior to 20 June 2017

We have previously written about a decision by the Supreme Administrative Court (HFD) from 20 June 2017 in which it was determined that ...

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Board fees will be taxed as income from services

The Supreme Administrative Court (HFD) has determined in favour of the Council for Advance Tax Ruling’s advance ruling implying that Board ...

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Establishing business operations in Sweden – What do I need to consider?

Due to the fact that the economic situation in Sweden is very advantageous now, we see an increased interest on behalf of foreign companies ...

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The Swedish Tax Agency is making checks in these industries in 2017

Each year, the Tax Agency announces the industries on which they will focus in their work to counter-act errors and cheating. Through the ...

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Changes to the US tax system

As Tax matters previously reported upon, Donald Trump launched already during his Presidential campaign a program to significantly reduce ...

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The Council on Legislation’s exposure draft implies enhanced consumer protection as regards financial advisory services

On 19 January, the Government presented an exposure draft to the Council on Legislation with a proposal for new regulations for the ...

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Regularly recurring visits could constitute a permanent stay in Sweden

According to a very recent advance ruling, regularly recurring visits to Sweden, totalling 111 nights during a twelve month period, are ...

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Invoicing Board fees via one’s own limited liability company doesn’t always work tax-wise

According to an advance ruling from the Council for Advanced Tax Rulings, Board fees are to be taxed as income from employment. Only in ...

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Create the correct expectations regarding your share-based incentive program

Do you have employees who have received shares and, then, have been disappointed in the fact that they need to pay tax on the benefit? From ...

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2016 Tax Chronicle

2016 was a good tax year for our clients and writing about this evokes positive memories and images. Many medium-sized companies expanded ...

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New, but also old, rules for tax deferral at the sale of private residences

The Government has now presented its proposal for changed deferment rules. The ceiling amount on deferment is no longer to apply and a ...

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Increased costs for redemption of ITP2 old age pensions

Employers securing ITP2 old age pension commitments, themselves, are hit by increased costs with a change to using insurance to secure such ...

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PwC summarises the tax proposals in the autumn budget bill for 2017

The autumn budget for 2017, which was presented to the Swedish Parliament on September 20, includes a number of Government proposals ...

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PwC monitors tax issues in the autumn budget bill for 2017 – a summary of known proposals

Tuesday, 20 September, Finance Minister, Magdalena Andersson will present the Government’s autumn budget bill to Parliament. Below, we ...

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Stockholm – City of Opportunity

Stockholm maintains its very high ranking in a global comparison of thirty cities and their attractiveness in terms of a variety of ...

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The Swedish Government withdraws its proposal regarding “Health Exchange”

In the forthcoming autumn budget bill, the Government will withdraw its much-criticised proposal that employers should pay a larger portion ...

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The Incentive Committee – a number of interesting consultation responses

We have previously reported on the Incentive Committee’s proposal for changed regulations as regards the taxation of incentive programs. ...

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Tax matters wishes you a nice summer

The summer is here and we can look back on an intense and comprehensive six month within the tax area. The debate around taxes and morals ...

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Almedalen sum-up: The tax system is challenged by tomorrow's entrepreneurs

PwC's tax seminars caught the eye in Visby. The week was, however, thin in terms of tax news in politics. Certain comments and suggestions ...

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